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| Author: | Fortin, B. Lacroix, G. Villeval, M-C. |
| Title: | Tax evasion and social interactions |
| Journal: | Journal of Public Economics
2007 : DEC, VOL. 91:11-12, p. 2089-2112 |
| Index terms: | tax evasion models |
| Freeterms: | social interactions |
| Language: | eng |
| Abstract: | In this paper, the standard tax evasion model is extended by allowing for social interactions. Tested using experimental data, the used model takes into account endogenous interactions, i.e. social conformity effects (as: effts.), exogenous interactions, i.e. fairness effts., and correlated effts. The results provide evidence of fairness effects, rejecting social conformity, though. |
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